DT applications and claims: Income from Estates
Countries where relief is available under the Other Income article on distributions made by UK estates
|Armenia (to 5 April 2002)||Montenegro|
|Belgium||Norway (to 5 April 2001)|
|Egypt||South Africa (to 5 April 2003)|
|Ireland, Republic of (to 5 April 1999)||Switzerland|
|Kyrgyzstan (to 5 April 2002)||Uganda|
|Luxembourg||USA (to 5 April 2003)|
|Moldova (to 5 April 2002)|
*Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.
Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.
Although, for income tax, the UK/USA Double Taxation Convention 2002 replaced the UK/USA Double Taxation Convention 1980 on 6 April 2003, under Article 29(3) of the new treaty a claimant can elect to be treated according to the provisions of the previous treaty for UK income received in the period 6 April 2003 to 5 April 2004.